Section R15-5-1003. Providing Lodging to Government Agencies

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Gross receipts from providing transient lodging to the United States Government, the state or its political subdivisions, or any other gov- ernment agency or its employees shall be taxable under the tran- sient lodging classification unless otherwise exempt.

Historical Note

Adopted effective April 21, 1995 (Supp. 95-2).

                    
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